The following organizations have failed to establish or have been unable to maintain their status as public charities or as operating foundations. Accordingly, grantors and contributors may not, after this date, rely on previous rulings or designations in the Cumulative List of Organizations (Publication 78), or on the presumption arising from the filing of notices under section 508(b) of the Code. This listing does not indicate that the organizations have lost their status as organizations described in section 501(c)(3), eligible to receive deductible contributions.
Former Public Charities. The following organizations (which have been treated as organizations that are not private foundations described in section 509(a) of the Code) are now classified as private foundations:
| Org. Name | City | State |
|---|---|---|
| 4-Scor, Inc., | Saylorsburg | PA |
| ABZ Art Foundation, Inc., | New York | NY |
| Africana Literature Archives, Inc., | New York | NY |
| Albemarle Fire Safety Committee, | Elizabeth City | NC |
| All-Sports Hall of Fame Charitable Foundation, Inc., | New York | NY |
| Alpha Corporation, | Atlanta | GA |
| American Family Care and Immigration Services, | Little Falls | NJ |
| American Friends of Maccabi Health Services, | New York | NY |
| American Veterans Friendship Society, Inc., | New Orleans | LA |
| Angies Angels, | Donaldsonville | LA |
| Arc of Yadkin County, Inc., | Yadkinville | NC |
| Artists Betwixt and Between, Inc., | New York | NY |
| Arts America, Inc., | Dumont | NJ |
| Artspace at Tri-Main, Inc., | Buffalo | NY |
| Asian Culinary Society, Inc., | New York | NY |
| Basically Using Better Solutions, Incorporated, | Northport | NY |
| Big Piney Bluegrass Association, Inc., | Houston | MO |
| Blacks for Life, | Milwaukee | WI |
| Calumet Region Cluster Org., | Chicago | IL |
| Center for Brazilian Church Planting, | New York | NY |
| Chasdi Nissim Fund, | Monsey | NY |
| Chelsea Art Museum, | West Orange | NJ |
| Chien-Shiung Wu and Luke C L Yuan Natural Science Foundation, Inc., | New York | NY |
| Child Health Net, Inc., | Mount Vernon | NY |
| Children Living With Aids, Inc., | Bronx | NY |
| Church Upon This Rock, | Houston | TX |
| Citizens in Charge Foundation, | Woodbridge | VA |
| Cobblestone Productions, Incorporated, | New York | NY |
| Colorado Jesus Video Project, | Colorado Springs | CO |
| Columbus Archiver and History Center, Inc., | Columbus | GA |
| Costas Cure, | New York | NY |
| Costin Adoption Foundation, | Norwich | NY |
| Cumberland Island Conservancy, Inc., | Atlanta | GA |
| Delta Dawn Productions, Inc., | New York | NY |
| Dose, Inc., | New York | NY |
| Dynamic Empowerment, Inc., | New York | NY |
| ECDO Housing Development Fund Company, Inc., | New York | NY |
| Educational Opportunity Fund, Inc., | New York | NY |
| Exploring the Arts, Inc., | New York | NY |
| Families and Community Enrichment of Michigan, Inc., | Detroit | MI |
| Family Reunification Justice Project, Inc., | New York | NY |
| Flagler Volunteer Services, Inc., | Flagler Beach | FL |
| Forums Children Foundation, | New York | NY |
| Foundation for Tomorrows Leaders, | New York | NY |
| Foundation for Treatment of Mitochondrial Disorders, Inc., | Silver Spring | MD |
| Fowler Video Foundation, | West Rockport | ME |
| Fresh Start Women's Center, | Memphis | TN |
| Friendly Fifty Club, Inc., | Mount Vernon | NY |
| Friends of Kings Hill, | Wallkill | NY |
| Friends of the Dorothy Day Cottages, Inc., | Staten Island | NY |
| Friends of the Union County Animal Care and Education Center, | Plainfield | NJ |
| Friends of the West Orange Library, Inc., | Winter Garden | FL |
| Friendship House of India, | Redford | MI |
| General Daniel Chappie James Ch 1288 Experimental Aircraft Assoc., | Valkaria | FL |
| Genesis Life Center, Inc., | Albany | GA |
| Giving World Foundation, Inc., | Williston | VT |
| Givingwell Org., Inc., | New York | NY |
| Great American Duck Race of Deming, Inc., | Deming | NM |
| Grey Fox Foundation, Inc., | Greenwich | CT |
| Hands of Hope Development Corporation, | Richmond | VA |
| Hastings Waterfront Watch, Inc., | Hastings Hudson | NY |
| Healing Source, | Rialto | CA |
| Higher Education Opportunity Programs, Inc., | New York | NY |
| Historic Synagogue Restoration, Inc., | New Rochelle | NY |
| HOYA Human Development Corporation, Inc., | Cypress | TX |
| IABS Charities, Inc., | New York | NY |
| Independent Heights Park Community Redevelopment Corporation, | Houston | TX |
| Inner City Perception, Inc., | New Kensington | PA |
| Inspire, Inc., | Indianapolis | IN |
| Interfaith Housing Development Fund Corp., | Suffern | NY |
| International Anti-Poverty Law Center, Inc., | New York | NY |
| International Atlanta Ministries, | Jonesboro | GA |
| Irish Rail and Transport Heritage Foundation, Ltd., | New York | NY |
| Jasper County Historical Society, | Bay Springs | MS |
| Jeff County Conservancy Charitable Trust, | Brookville | PA |
| Jewish Alumni of Binghamton, Inc., | New York | NY |
| Jewish Center of the Hamptons, | East Hampton | NY |
| Jubillenium Foundation, Inc., | New York | NY |
| Karenina Dance Masters Intensive, Inc., | New York | NY |
| Kedma USA, Inc., | Bronx | NY |
| Kids Nutritional Services, | Slidell | LA |
| Klein Intermediate Parent Teacher Organization, Inc., | Houston | TX |
| Korean War Memorial of WNY, | Buffalo | NY |
| Last Witness Declaration Project, | New York | NY |
| Life Works Theatre, Inc., | Rochester | NY |
| Light of the Trinity Montessori School, Inc., | West Orange | NJ |
| Liza Barbieri Foundation, | New York | NY |
| Main Stage Coffeehouse Foundation, | Yorktown Heights | NY |
| Mars 2112 Education Outreach Program, Inc., | New York | NY |
| Matthew S. Hisiger Film Foundation, | New York | NY |
| McKinnleyleif Ericson Park Alliance, Ltd., | Brooklyn | NY |
| McMillans Helping Hands, Inc., | Mineola | NY |
| Meadowridge Ponds & Wetlands Preservation Association, | Long Grove | IL |
| Metro Wildlife Management Base, Inc., | Brighton | MI |
| Michael & Rochel Wolfe Charity Fund, Inc., | New York | NY |
| Mike Bright Basketball Camp, Inc., | Bronx | NY |
| Millenium Minds, Inc., | Queens | NY |
| Moazz Jazz Dance Ensemble, | Seattle | WA |
| Muse of Fire Theatre Co., Inc., | New York | NY |
| National Association of Blessed Billionaires, | New Rochelle | NY |
| No Walls Foundation, Inc., | New York | NY |
| Noble Heart Service, | Gardena | CA |
| Nonprofit Training Institute, Inc., | Stone Mountain | GA |
| Northern Burlington Soccer Club, | Wrightstown | NJ |
| Our Lady of Mercy Senior Manor Housing Development Fund Corporation, | Bronx | NY |
| Ox-Sheptyckyj Foundation, Inc., | Yonkers | NY |
| Paloverde Center for Behavioral Research and Education, | La Verne | CA |
| Palyul Changchub Dargyeling, | Mill Valley | CA |
| Panamerican Nikkei Association USA East, Inc., | New York | NY |
| Paradi, Inc., | Mineola | NY |
| Pendulum Dance Theater, | Portland | OR |
| Pennsylvania Station Arts Foundation, Inc., | New York | NY |
| Persuaders, Inc., | Memphis | TN |
| Photorelief Com, Inc., | New York | NY |
| Refuge, Inc., | New York | NY |
| Robert A. Patterson Memorial Scholarship Fund, | Novato | CA |
| Robert P. Joyce Scholarship Fund, Ltd., | New Windsor | NY |
| Rockland Business Association Foundation, Inc., | Pearl River | NY |
| Rockland County Jewish Childrens Museum, Inc., | Pomona | NY |
| Salve Regina, Inc., | Staten Island | NY |
| Sandra Brand Torah Distribution Fund, Inc., | New York | NY |
| Scripts Up, Inc., | New York | NY |
| Senior Care & Life Styles, Inc., | Staten Island | NY |
| SIKA, Inc., | New York | NY |
| Soma Partnership, Inc., | San Francisco | CA |
| Southeast Texas Fellowship of Churches, | Beaumont | TX |
| Spirit of Faith Community Development Corporation, | N. Miami Beach | FL |
| Stage of Learning, Inc., | New York | NY |
| Tell the Story Ministries, Inc., | Deerfield Beach | FL |
| Third Space Project, Inc., | New York | NY |
| Third World Records, | New York | NY |
| Topkid, | Grosse Pointe | MI |
| Tunnel Vision Writers Project, Inc., | Montclair | NJ |
| Tzidkas Rivka Memorial Fund Dankona, Inc., | New Square | NY |
| Zionist Information and Interment Organization of North America, Inc., | New York | NY |
If an organization listed above submits information that warrants the renewal of its classification as a public charity or as a private operating foundation, the Internal Revenue Service will issue a ruling or determination letter with the revised classification as to foundation status. Grantors and contributors may thereafter rely upon such ruling or determination letter as provided in section 1.509(a)-7 of the Income Tax Regulations. It is not the practice of the Service to announce such revised classification of foundation status in the Internal Revenue Bulletin.
The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.